Introduced-2/8/06
LOCAL LAW NO. 1 FOR 2006
BE IT ENACTED BY THE TOWN BOARD OF THE TOWN OF BERNE, NEW YORK AS FOLLOWS :
SECTION 1. Local Law No. 1 for 1995 entitled “Town of Berne Veterans
Exemption Law” as amended by Local Law No. 3 for 1996 and Local Law No. 2
for 1998 is amended to read as follows:
SECTION 2. Legislative intent and purpose.
A. The Town Board of the Town of Berne has previously found and
determined that the sacrifices and services provided by veterans in
protecting this Country should be acknowledged by providing certain tax
exemptions.
B. By Chapter 256 of the Laws of New York for 2005 the New York State
Legislature amended Section 458-a of the Real Property Tax Law authorizing
the adoption of a local law to increase the maximum tax exemptions for
veterans.
C. The purpose of this Local Law is to amend Local Law No. 1 for 1995 as
amended by Local Law No. 3 for 1996 and Local Law No. 2 for 1998 to adopt
the maximum tax exemptions for veterans as authorized by Chapter 256 of
the Laws of New York for 2005.
SECTION 3. Qualifying residential real property shall be exempt from
taxation to the extent of fifteen percent of the assessed value of such
property; provided, however, that such exemption shall not exceed thirty-six
thousand dollars or the product of thirty-six thousand dollars multiplied by
the latest state equalization rate for the assessing unit, or in the case of
a special assessing unit, the latest class ratio, whichever is less.
SECTION 4. In addition to the exemption provided by Section 3 of this Local
Law, where the veteran served in a combat theater or combat zone of
operation, as documented by the award of a United States campaign ribbon or
service medal, qualifying residential real property also shall be exempt
from taxation to the extent of ten percent of the assessed value of such
property; provided, however, that such exemption shall not exceed
twenty-four thousand dollars or the product of twenty-four thousand dollars
multiplied by the latest state equalization rate for the assessing unit, or
in the case of a special assessing unit, the class ratio, whichever is less.
SECTION 5. In addition to the exemptions provided by Sections 3 and 4 of
this Local Law, where the veteran received a compensation rating from the
United States Veteran’s Administration or from the United States Department
of Defense because of a service connected disability, qualifying residential
real property shall be exempt from taxation to the extent of the product of
the assessed value of such property multiplied by fifty percent of the
veteran’s disability rating; provided, however, that such exemption shall
not exceed one hundred and twenty thousand dollars or the product of one
hundred and twenty thousand dollars multiplied by the latest state
equalization rate for the assessing unit or in the case of a special
assessing unit, the latest class ratio, whichever is less. For the purposes
of this Local Law, where a person who served in the active military, naval
or air service during a period of war died in service of a service connected
disability, such person shall be deemed to have been assigned a compensation
rating of one hundred percent.
SECTION 6. This Law shall take effect March 1, 2006 and shall apply to
assessment rolls prepared on the basis of a taxable status date occurring on
and after such date.
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Berne,
NY
